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<h1>Rectification petition on CESTAT order penalties clarified.</h1> <h3>AKBAR TRAVELS OF INDIA (P) LTD. Versus COMMISSIONER OF CENTRAL EXCISE, TRIVANDRUM</h3> The rectification petition regarding Final Order Nos. 443 to 445/08 passed by CESTAT Bangalore was filed. The applicant sought setting aside of penalties ... Mistake apparent on face of record - applicant states that in tribunal’s final order, the penalties imposed u/s 78 have been set aside but not the penalty u/s 76 – Held that there were three O-I-A confirming the penalties u/s 78. The word “Penalties” used in plural denotes the penalties under Section 78 in respect of each order. It does not mean all the penalties had been set aside – it was a conscious decision only to set aside the penalties under Section 78 – ROM application dismissed The rectification petition was filed regarding Final Order Nos. 443 to 445/08 passed by CESTAT Bangalore. The applicant sought setting aside of penalties under Section 76 in addition to those under Section 78. CESTAT clarified that only penalties under Section 78 were set aside intentionally, not all penalties. The petition for rectification was rejected.